Homestead Exemptions
Contact

Heidi Parrett – Homestead

Phone: (937) 521-1862

Email: Contact Heidi

Program

The homestead exemption program is a real estate tax reduction available to senior citizens, disabled persons, or a surviving spouse who meet the following criteria:

Qualifications:

  • Own and occupy the home as their primary place of residence as of January 1 of the year for which they apply; AND
  • Be at least 65 years of age by December 31 of the year for which they apply; or be totally and permanently disabled as of January 1 of the year for which they apply; or be the surviving spouse of a person who was receiving the homestead exemption as the time of the death and where the surviving spouse was at least 59 year old on the date of death; or be the surviving spouse of a public service officer killed in the line of duty;  AND
  • Have a total income (for both the applicant and the applicant's spouse) that does not exceed the amount set by the law, which is adjusted annually for inflation. For current application, 2023 Ohio Modified Adjusted Gross Income (MAGI) cannot exceed $38,600.  For late applications, 2022 Ohio Modified Adjusted Gross Income (MAGI) cannot exceed $36,100.

Please Note: The income requirement does not apply if the property owner qualified for the homestead exemption in the State of Ohio prior to January 1, 2014.

To apply, a homestead exemption application (DTE 105A) must be filed with the Auditor after the first Monday in January and on or before December 31 in the year of application.  Disability exemptions must include a Certificate of Disability form (DTE105E) or other available certifications.  A homeowner is entitled the reduction on only one home.

Benefits of Qualification:

If an application is qualified for the homestead exemption they receive a flat $26,200 property valuation exemption off the market value of their home.  For example, an eligible owner of a home valued at $100,000 would be billed as if the home was valued at only $73,800.

A disabled veteran may receive a property valuation exemption of $52,300 off the market value of their home if:

  • The veteran owns and lives in the residence as of January 1 in the year of application; AND
  • DD214 shows veteran was honorably discharged; AND
  • Meets one of the following criteria;
    • Has a 100 percent disability as a result of service as of January 1 in the year of application; or
    • Has a 100 percent compensation rating with individual unemployability, for service-connected disabilities as of January 1 in the year of application.

Applications:

A continuing application (DTE105B) will be mailed to the homestead property and needs to be returned to the Auditor’s Office annually, ONLY if there are changes to the qualifications of the homestead. Applications are to be returned on or before December 31 in the year of application.

Mail completed applications to:

Clark County Auditor’s Office

Homestead

31 N. Limestone Street

PO Box 1325

Springfield, OH 45501


Forms:

DTE 105 A  - Homestead Exemption Application for Senior Citizens, Disabled Person and Surviving Spouses

For anyone who is eligible to apply for the first time in 2024 and/or was eligible in 2023 but missed the deadline.

DTE 105 ECertificate of Disability for the Homestead Exemption

To be completed in lieu of acceptable State or Federal Disability and is to accompany Form 1 DTE 105A if no State or Federal Disability is available.

DTE 105 GTransferring Homestead Application

For anyone who was on the Homestead prior to 2024 and has moved to a new residence. You must have owned and occupied your new home prior to January 1, 2024 in order to transfer your Homestead. Anyone moving during 2024 must wait until after January 1, 2025 to apply for a transfer.

DTE 105 H - Income Addendum

Income addendum is required to verify income for any applicant that did not file income taxes for the preceding year.

DTE 105 INewly Expanded Homestead Exemption for 100% Disabled Veterans & Surviving Spouses

Homestead Exemption for Disabled Veterans with 100% total disability rating or 100% Compensation Rating with individual unemployability. Surviving Spouses may also be eligible.


DTE 105 K - Homestead Exemption Application for Public Service Officer Widow

For the surviving spouse of a public service officer killed in the line of duty.